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BATTA NARENDRABHAI MEGHABHAI vs. STATE OF GUJARAT
(Gujarat High Court)

Hon'ble Judges:

J.B.PARDIWALA
A.C. RAO
Pet. Counsel
D K.puj
Res. Counsel
Maithili Mehta

Petitioner / Applicant

BATTA NARENDRABHAI MEGHABHAI

Respondent STATE OF GUJARAT
Court Gujarat High Court
State

Gujrat

Date Aug 2, 2019
Order No.

R/SPECIAL CIVIL APPLICATION NO. 13306 of 2019

Citation

2019(8) TAXREPLY 2019

Original Order
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ORDER

Rule returnable on 07/08/2019. Ms. Maithili Mehta, the learned AGP waives service of notice of rule for and on behalf of the respondent no.1 – State of Gujarat. The respondents nos. 2 and 3 shall be served directly. It appears from the materials on record that the writ-applicant herein is engaged in the business of Transport. He claims to be the owner of a Truck bearing registration No. GJ01BY6197, which came to be seized by the respondents authorities alongwith the goods while in transit. This writ-application has something to do with the Sections129 and 130 respectively of the GST Act, 2017. This Court is examining the larger issues involved so far as the applicability of the two sections referred to above is concerned. The writ-applicant is here before this Court with a prayer that his truck alongwith the goods may be released pending the final disposal of this petition. We take notice of the fact that an amount of ₹ 2,06,680/Plus (+) ₹ 26,440/has ....

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